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The Sixteenth Amendment: The Historical Background

Author

Listed:
  • Arthur A. Ekirch, Jr.

    (State University of New York at Albany)

Abstract

The history of taxation from the earliest ages has been the history of the attempts of one class to make other classes pay the expenses, or an undue share of the expenses, of the Govern- ment. Aristocrats have always been trying to shift the taxes on to the people, and the people on to the aristocrats; the landed interests on to the commercial and the commercial on to the landed. There has not been a single instance of the coming together ofa community to contrive a scheme ofperfect fairness and equality for everybody...

Suggested Citation

  • Arthur A. Ekirch, Jr., 1981. "The Sixteenth Amendment: The Historical Background," Cato Journal, Cato Journal, Cato Institute, vol. 1(1), pages 161-182, Spring.
  • Handle: RePEc:cto:journl:v:1:y:1981:i:1:p:161-182
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    More about this item

    Keywords

    Government; taxation; revenue; sixteenth amendment; income tax; redistribution;
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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